KRS 70.100

Except as provided in subsection (1) of KRS 64.050 which is hereby made applicable to sheriffs, for two (2) years after the expiration of his term of office a sheriff and his deputies may collect his distrainable fee-bills, or those of any other officer, placed in his hands for collection during his term of office, and may make distress for the same within the time during which the fee retains its distrainable force, and, with his sureties, shall be liable to the person entitled to such fees.